the beginning Cash of 240; Retained Earnings of 900 on September 1. The amount of Inventory on hand is less than book amount by 100. Requirement: Prepare general journal and adjusted trial balance

E5-3 On September 1, Moreau Office Supply SA had an inventory of 30 calculators at a cost of 22 each. The company uses a perpetual inventory system. During September, the following transactions occurred. Sept. 6 Purchased with cash 90 calculators at 20 each from Roux Co. SA, terms 2/10, n/30. 9 Paid freight of 180 on calculators purchased from Roux Co. 10 Returned 3 calculators to Roux Co. for 66 credit (including freight) because they did not meet specifications. 12 Sold 28 calculators costing 22 (including freight) for 33 each to Village Book Store, terms n/30. 14 Granted credit of 33 to Village Book Store for the return of one calculator that was not ordered. 20 Sold 40 calculators costing 22 for 35 each to Holiday Card Shop, terms n/30